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The accounting treatment of expected credit losses by South African banks during COVID-19
Journal of Economic and Financial Sciences, 2023 Orientation: The coronavirus disease 2019 (COVID-19) pandemic negatively affected borrowers’ ability to repay debt, which is expected to influence banks’ calculation of their expected credit loss (ECL) allowance.
Vumani Nkomombini +8 more
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Вестник Пермского университета: Серия Экономика, 2020 Current banking sector’s performance raises the issues connected with the IFRS 9 Financial Instruments driven transformation of the forecast assessment for the expected credit losses during monitoring and credit risk assessment in commercial banks.
Elena Vladimirovna Travkina
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Data Analytics for Credit Risk Models in Retail Banking: a new era for the banking system [PDF]
Risk Management Magazine, 2023 Given the nature of the lending industry and its importance for global economic stability, financial institutions have always been keen on estimating the risk profile of their clients.
Adamaria Perrotta +2 more
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Credit risk measurement: Evidence of concentration risk in Polish banks’ credit exposures [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 In recent years, there has been a lot of scientific research stressing the importance of understanding and measuring concentration risk in credit portfolios.
Natalia Nehrebecka
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Accounting and auditing of credit loss estimates: The hard and the soft
Latin American Journal of Central Banking, 2021 A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses ...
Pablo Pérez Rodríguez
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, 2021 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently adopted expected credit loss models for the loan loss provisioning of banks.
Breuer, Patricia +2 more
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Valuating consumer credit portfolios
Latin American Journal of Central Banking, 2022 This paper proposes a model that associates borrower credit risk with the cash flow method to assess the economic value of a consumer credit portfolio.
Pedro Piccoli
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Developing Credit Risk Assessment Methods to Make loss Provisions for Potential loans
Финансы: теория и практика, 2020 According to Bank of Russia Regulation No. 590-P dated June 28, 2017, Russian banks assess credit risk and make loss provisions for potential loans. Since 01.01.2018, credit institutions have been required to create loss provisions for expected losses in
V. A. Rakhaev
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Rural micro-credit model design and credit risk assessment via improved LSTM algorithm [PDF]
PeerJ Computer Science, 2023 Rural microcredit plays an important role in promoting rural economic development and increasing farmers’ income. However, traditional credit risk assessment models may have insufficient adaptability in rural areas.
Xia Gao, Xiaoqian Yang, Yuchen Zhao
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Downside risk and the size of credit spreads [PDF]
, 2011 We investigate why spreads on corporate bonds are so much larger than expected losses from default. Systematic factors make very little contribution to spreads, even if higher moments or downside effects are taken into account. Instead we find that sizes
Gordon Gemmill +3 more
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